2013 Maryland Code
TAX - GENERAL
§ 9-207 - Returns -- Required
§9-207.
(a) Except as provided in § 9-208 of this subtitle, each motor carrier shall:
(1) complete, under oath, and file a motor carrier tax return for periods that the Comptroller requires; and
(2) provide other information that the Comptroller considers necessary to enforce this subtitle properly.
(b) To identify properly persons listed in a return, each motor carrier shall include in the return:
(1) the Social Security number or other federal identifying number of the person; and
(2) if the Comptroller requires, United States Department of Transportation (US DOT) identification number.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
